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    <title>2017 (5) TMI 629 - CESTAT HYDERABAD</title>
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    <description>The Tribunal upheld the first appellate authority&#039;s decision, ruling in favor of the respondent&#039;s eligibility for CENVAT credit on Central Excise duty paid on welding electrodes used for machinery repair and maintenance. The appeal by the Revenue was rejected, and the demands, interest, and penalty were deemed unsustainable based on judicial discipline and precedent.</description>
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      <description>The Tribunal upheld the first appellate authority&#039;s decision, ruling in favor of the respondent&#039;s eligibility for CENVAT credit on Central Excise duty paid on welding electrodes used for machinery repair and maintenance. The appeal by the Revenue was rejected, and the demands, interest, and penalty were deemed unsustainable based on judicial discipline and precedent.</description>
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